General Information

GENERAL INFORMATION

December 9, 2025 – 2:00 – 5:00 pm ET

SALT Year-End Tax Accounting Class 

The SALT Year-End Tax Accounting Class session will cover the basic components of the multistate tax provision calculation including apportionment, deferred taxes, valuation allowances, ASC 740-10 (formerly FIN 48), ASC 450-20 (formerly FAS 5), and any related calculations due to new legislation and audit controversies. The session will also include best practice suggestions and recommend tools and resources for use in the year-end close and footnote process. The session is designed to cover the basics for those with limited experience in the year-end process, but advanced enough to provide a detailed refresher for more experienced professionals.  No advance preparation is needed. The session is open to tax professionals from COST member companies, non-COST member companies, and practitioner firms.

Curriculum:  This session will cover the basic components of the multistate tax provision calculation including apportionment, deferred taxes, valuation allowances, ASC 740-10 (formerly FIN 48), ASC 450-20 (formerly FAS 5), and any related calculations due to new legislation and audit controversies. The session will also include best practice suggestions and recommend tools and resources for use in the year-end close and footnote process. The session is designed to cover the basics for those with limited experience in the year-end process, but advanced enough to provide a detailed refresher for more experienced professionals.  No advance preparation is needed. The session is open to tax professionals from COST member companies, non-COST member companies, and practitioner firms.

Instructors
Amy Camilleri, Pfizer
Jonathan Mieritz, Corteva Agriscience
Arthur Parham, Retired General Tax Advisor of Entergy Services LLC
Frances Sewell, Pfizer
Michael Woo, Retired

Registration for the SALT Year-End Tax Accounting Class session (December 9^th from 2:00 – 5:00 p.m.ET) can be done online at any time prior to 12:00 am, December 9^th.

Registration Fees

 
Continuing Education:

COST will assist you in applying for Continuing Education credit for the COST Year End Tax Accounting Webinar. COST is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

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